Authority for Advance Ruling (AAR)

a.  Whether the contract (excluding works contract service or other composite supplies involving supply of any goods) we are providing as ‘supply of Teachers and Lecturers to BBMP schools and colleges on outsourcing basis’ are exempted from both CGST and SGST?

 b. Can we raise the bills to BBMP without CGST and SGST?

 c. Shall we claim the payment for our services received from BBMP towards ‘supply of Teachers and Lecturers to BBMP schools and colleges on outsourcing basis’ as EXEMPTED SUPPLIES in our regular GST filing and ‘CRYSTAL INFOSYSTEMS AND SERVICES GSTIN 29ABCPV2897BZB’ is not liable to pay CGST and SGST to the Government of India? 

d. In order to ascertain taxability under GST for supply of teachers/Lecturers to the schools of BBMP on outsourced basis?

This ruling is issued consequent to the orders of Honourable High Court of Karnataka in Writ Petition No. 1119/2023.

Application is rejected in absence of any question raised by the applicant.

Q.1 Whether the services of disposal and treatment of Bio-Medical waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022.

Q.2 If yes, from which date, the registered dealer is liable to pay GST on the above services?

Q.3 If yes, what is the rate of GST, which the registered dealer is required tom pay on services mentioned in Point 1 above.

Rate of tax of hiring of electrical equipment, sprinkler system comprising fire detectors for true ceiling, air conditioning system up to the floor Air Handling Unit with existing ductings and diffusers, DG set emergency power supply as received by the applicant and admissibility of input tax credit thereof.

Q. Whether Tax payable as RCM under Notification U/s 9(3) of CGST Act,2017 is State Tax due or not under SGST Act,2017.

Q.1 Whether the services of disposal and treatment of Bio-Medical waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022. 

Q.2 If yes, from which date, the registered dealer is liable to pay GST on the above services?

 Q.3 If yes, what is the rate of GST, which the registered dealer is required tom pay on services mentioned in Point 1 above.

Q.- Whether GST is payable on Affiliation Charges collected from the Affiliated Colleges by a Govt. University.

Q.- Whether GST is payable on Affiliation Charges collected from the Affiliated Colleges by a Govt. University.

Q. Whether Tax payable as RCM under Notification U/s 9(3) of CGST Act,2017 is State Tax due or not under SGST Act,2017.